Linux is an operating system kernel, and UNIX is a certification for operating systems.
The UNIX standard evolved from the original Unix system developed at Bell Labs. After Unix System V, it ceased to be developed as a single operating system, and was instead developed by various competing companies, such as Solaris (from Sun Microsystems), AIX (from IBM), HP-UX (from Hewlett-Packard), and IRIX (from Silicon Graphics). UNIX is a specification for baseline interoperability between these systems, even though there are many major architectural differences between them.
Linux has never been certified as being a version of UNIX, so it is described as being "Unix-like." A comprehensive list of differences between Linux and "UNIX" isn't possible, because there are several completely different "UNIX" systems.